ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 21, 2025 No. 120

About approval of form of the Declaration under own responsibility on accomplishment of the condition established by Art. 101-7 of h (3) the Tax code, and the Instruction for its filling

In pursuance of provisions of article III of the Law on modification of some regulations (The Tax code and the Law No. 1417/1997 on enforcement of the III Section of the Tax code) No. 139/2025 (The official monitor of the Republic of Moldova, 2025, No. 340-342, 389) I ORDER to the Art.:

1. Approve:

1) the Declaration Form under own responsibility of accomplishment of the condition established h. (3) Art. 101-7 of the Tax code, according to appendix No. 1 to this order;

2) the Instruction for filling of the Declaration under own responsibility on accomplishment of the condition provided h. (3) Art. 101-7 of the Tax code, according to appendix No. 2 to this order.

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of November 21, 2025 No. 120

The declaration under own responsibility on accomplishment of the condition established h (3) Art. 101-7 of the Tax code

See the Declaration

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of November 21, 2025 No. 120

The instruction for filling "Declarations under own responsibility on accomplishment of the condition established h (3) Art. 101-7 of the Tax code"

Chapter I. General provisions

1. This Instruction establishes procedure for filling of the Declaration under own responsibility on accomplishment of the condition established h (3) Art. 101-7 of the Tax code.

2. Economic agents shall submit the Declaration under own responsibility on accomplishment of the condition established h (3) Art. 101-7 of the Tax code, based on the following bases:

- accomplishment of the condition provided h. (3) Art. 101-7, of the Tax code;

- failure to carry out of conditions, the established litas. a) item 1) h (3) Art. 101-7 and litas. a) the item 2) Art. 101-7 of the Tax code owing to expiration of the license or ee response regulating authority.

3. Obligation on submission of the Declaration under own responsibility based on accomplishment of the condition provided h. (3) Art. 101-7 of the Tax code, is assigned to economic agents who at the same time correspond to the following conditions:

a) are registered as the subject of the VAT according to Art. 112 of the Tax code;

b) take the location, the residence or the place of regular stay in the Republic of Moldova;

c) have, if necessary, the current license:

- for the sale or electrical supply issued by National regulation agency in power according to the laws on the electric power No. 107/2016 and No. 164/2025, or;

- on the delivery or sale of natural gas issued by National regulation agency in power or is the operator of trading floor approved by National regulation agency in power according to the Natural Gas Act No. 108/2016;

d) its main activities concerning purchase of the electric power or natural gas consist in their resale;

e) own consumption of the electric power or natural gas slightly also does not exceed 1% of the acquired amount for the periods:

- January – November of accounting year;

- since the date of receipt of the license if it was received till December of the current calendar year.

4. Obligation on submission of the Declaration under own responsibility based on failure to carry out of conditions, the provided litas. a) item 1) h. (3) Art. 101-7 and litas. a) the item 2) Art. 101-7 of the Tax code, is assigned to economic subjects who have license specified in litas. c) Item 3) of this Instruction, expired or it was withdrawn by regulating authority.

5. The "Declaration under Own Responsibility on Accomplishment of the Condition Established by the Item 3), Art. 101-7 of the Tax Code" form moves the subjects specified in Item 3, depending on situation:

a) till December 10 every year if the taxpayer has the current license on the types of activity specified in litas. c) the Item 3) which effective period begins in previous years and proceeds, at least, the next year after submission of the Declaration.

b) from January 1 to January 20 the next calendar year if the taxpayer obtains the license for electrical supply or natural gas in December of previous year which effective period extends for the next years after submission of the Declaration.

c) within 15 working days from the date of receipt of the license for delivery or business activity on the electric power or natural gas if the license is obtained on the types of activity specified in litas. c) Item 3), till December of accounting year which effective period extends at least until the end of the same year.

6. In case of expiration or revocation of license, the taxpayers specified in the item 4, shall submit the corresponding Declaration to the State Tax Administration within 5 working days.

7. The declaration can be submitted with indication of date of giving:

- on the e-mail address of the State Tax Administration (mail@sfs.md), signed by the digital signature of the head of the subject; or;

- on paper, signed with own hand by the subject's head, in tax authorities in the place of legal address of the taxpayer.

When giving on paper the form is filled in duplicate, printing letters, is legible and it is correct:

- one copy signed according to the law moves in Tax Service in the place of legal address;

- one copy remains at the taxpayer.

8. For the cases specified in:

a) item 5 lit.a) this Instruction, the Declaration becomes effective in the calendar year following after year of its giving

b) item 5 lit.b) this Instruction, the Declaration is effective in the year following after year of receipt of the license;

c) item 5 lit.s) this Instruction, the Declaration is valid from date of issue of the license.

9. According to provisions of the h. (3), article 101-7 of the Tax Code, the State Tax Administration shall post the list of taxpayers who submitted the corresponding declarations, not later on the website:

- till December 31 every year, in case of the taxpayers who obtained the license which effective period begins in previous years and extends at least the next year after year of submission of the declaration;

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